When a specific customer's account receivable is written-off by a company, the effect of the write-off on net income and the net realizable value is:

A)	decrease net income and decrease net realizable value

B)	no effect on net income and no effect on net realizable value

C)	decrease net income and no effect on net realizable value

D)	no effect on net income and decrease net realizable value

E)	increase net income and no effect on net realizable value